📢 What Is LHDN e-Invoice SVDP?
Malaysia's e-Invoice implementation has entered a new stage with the introduction of the e-Invoice Special Voluntary Disclosure Programme (SVDP).
🗓️ Under the latest LHDN e-Invoice Specific Guideline Version 4.8, the e-Invoice SVDP runs from 7 July 2026 until 31 December 2027. It is designed to help taxpayers regularise their e-Invoice compliance where e-Invoices were missed, not submitted, or submitted with errors or non-compliant information.
The e-Invoice Special Voluntary Disclosure Programme (SVDP) is a specific programme introduced by LHDN to help taxpayers regularise their e-Invoice compliance. According to the latest Specific Guideline, SVDP applies to taxpayers who:
🚫 Did not submit or missed submitting e-Invoices for periods starting from their mandatory e-Invoice implementation date.
⚠️ Submitted e-Invoices containing errors or information that does not comply with the applicable requirements.
🗂️ Did not submit any e-Invoices for certain periods or transactions from their mandatory implementation date.
🔎 Are currently undergoing, or have been notified that they will undergo, an e-Invoice compliance review by LHDN.
💡 Therefore, the SVDP is not an option for submitting every normal business invoice. It is specifically for taxpayers who need to regularise applicable past e-Invoice compliance matters.
🔏 What Is SVDP 1.3?
For taxpayers participating in the SVDP, LHDN requires the use of a designated e-Invoice version:
For submission without a digital signature.
For submission with a digital signature.
⚠️ These versions are only for voluntary disclosures under the e-Invoice SVDP. They should not be used for ordinary e-Invoice submissions outside the SVDP. This distinction is important for businesses when configuring their accounting or e-Invoice software.
⚖️ Normal e-Invoice vs SVDP Submission
The simplest way to understand the difference is to look at why the e-Invoice is being submitted. Use the decision tool below to work out which pathway applies.
| 🔍 Aspect | 🧾 Normal e-Invoice | 📢 SVDP e-Invoice |
|---|---|---|
| Purpose | Regular compliance for business transactions | Regularise applicable past compliance issues |
| Typical situation | Issuing an e-Invoice for a current transaction | Submitting a previously missed or incorrect e-Invoice |
| Document version | Applicable normal e-Invoice version | SVDP 1.2 or SVDP 1.3 |
| SVDP version allowed? | No | Yes SVDP only |
| Digital signature | Depends on applicable version | SVDP 1.3 is with digital signature |
| Period | Normal e-Invoice implementation | 7 July 2026 – 31 December 2027 |
💡 In simple terms: Normal e-Invoice = submit your regular business transactions. SVDP = regularise applicable e-Invoice compliance issues from the past. LHDN specifically states that SVDP 1.2 and SVDP 1.3 must only be used for voluntary disclosures under the SVDP.
🧩 When Would You Need to Use SVDP?
Here are some practical examples based on LHDN's latest guideline.
🔐 What Happens After an SVDP Disclosure?
LHDN states that voluntary disclosures under the e-Invoice SVDP will be accepted, subject to the taxpayer acting in good faith and complying with the prescribed requirements. Taxpayers remain responsible for ensuring their disclosures are accurate and properly submitted.
✅ For e-Invoices disclosed under the SVDP, LHDN states that compliance reviews and enforcement actions — including penalties and prosecution — will not be undertaken in relation to those disclosed e-Invoices.
🚨 This protection does not apply where submitted e-Invoices fail to comply with the prescribed requirements, or where the disclosure involves fraud, wilful default or negligence. Therefore, businesses should not treat SVDP as simply a way to "submit old invoices" — the information submitted must be accurate and follow LHDN's requirements.
💻 SVDP 1.3 in SQL Account
SVDP introduces specific document versions that accounting and e-Invoice systems need to support. For businesses using accounting software, this means the system should be able to distinguish between a normal e-Invoice submission (for regular business transactions) and an SVDP submission (for applicable voluntary disclosure and regularisation).
🧾 SQL Account is ready with SVDP V1.3. The SVDP option appears directly in the Sales Browse List within the SQL Accounting section, so you can flag and submit eligible past transactions without leaving your normal workflow.
The SQL Account Advantage
SQL Account brings SVDP V1.3 support directly into your accounting workflow, so regularising missed or incorrect e-Invoices takes minutes instead of manual re-entry.
Explore SQL Account🎥 Video
Navigating SVDP:
Expert Software Guidance
Watch this quick video to understand the LHDN e-Invoice SVDP voluntary disclosure programme and its exact impact on your past transactions.
Learn practical tips on leveraging SQL Account to easily flag and submit eligible past invoices under SVDP 1.2 and SVDP 1.3.
📋 What Should Your Business Do Now?
If your business has already implemented e-Invoice, consider reviewing your records for the following before the SVDP window closes on 31 December 2027:
| 🔎 Area to Review | 📌 Why It Matters |
|---|---|
| Missed e-Invoice submissions | Transactions never submitted since the mandatory implementation date. |
| Transactions not properly invoiced | Sales or purchases that were never captured as an e-Invoice. |
| Incorrect e-Invoice information | Submitted e-Invoices with errors or non-compliant details. |
| Missed consolidated e-Invoices | Must be regularised month-by-month, not combined. |
| Missed self-billed e-Invoices | Applies to self-billed transactions too, not just sales. |
| Transactions after implementation date | Any post-mandatory-date transaction that was overlooked. |
| LHDN compliance review notice | If notified, SVDP may still apply — check eligibility. |
If you identify potential issues, determine whether they fall within the SVDP requirements and follow the applicable LHDN procedures. The SVDP is available from 7 July 2026 to 31 December 2027.
⭐ Conclusion
LHDN e-Invoice SVDP is not a replacement for normal e-Invoice submission. The difference is mainly about purpose: Normal e-Invoice is for your regular business transactions and ongoing compliance, while SVDP e-Invoice is for eligible taxpayers who need to regularise applicable missed, non-submitted or incorrect e-Invoice transactions.
If your business needs to make an SVDP submission, the correct SVDP document version must be used: SVDP 1.2 for submission without digital signature, or SVDP 1.3 for submission with a digital signature. For businesses using SQL Account, SQL Account is ready with SVDP V1.3, helping businesses manage their accounting and applicable e-Invoice SVDP submissions in one workflow.
💡 Important: SVDP requirements can be technical and depend on the specific transaction. Businesses should refer to the latest LHDN e-Invoice Guideline and Specific Guideline before making a disclosure.